Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation Office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The purpose of this study is to investigate two Handelsbanken Offices and how they work in similar ways when dealing with internal communication. The goal is to answer if and in what way the managers` and the employes perceive their internal communication at the two bank officies. By a comparation between the two decentralisized officies the aim is also to study what differences and/or similarities that exists in internal communications?Are managers and employees satisfied with the communication that flows in the organization? I find it interesting to investigate in wheather there exist a similarity in the internal communication between the managers and the employees since it is a decentralized organization.I have made five semi-structured interviews with two managers at two different Handelsbanken Offices. Additionally two interviews with two employes at one of the Offices and also one interview at the other Handelsbanken Office.By the study I have found that all respondents have a positive impression according the internal communication.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation Office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This master thesis attempts to answerthe question if a startup with amaterial innovation needs a specialbusiness development model. Mainstreambusiness development literature is notwell adapted to the rigor of testing anew material and bringing it tomarket. This was studied using threedifferent methods. First of thetheories that are considered canonicalfor high tech business development wasexamined. The next step was to go into the role of a business developer inone of the hottest high tech materialinnovation startups this decade,Disruptive Materials.

Literature describes what it is like to be a leader in the healthcare and what is looked upon as the most characteristic quality for female leadership. Women often use a leadership technique that motivates the employee and they allow themselves to develop a humanitarian leadership. The aim of this study was to describe female head nurses? experience of their leadership in healthcare. The collection of data has been carried out from interviews.

The purpose of this study is to examine the relations of power within the discourse of integration and my focus will be on power relations and structural discrimination. The study origins from four qualitative interviews with employees from the County administrative board as well as from the Employment Office.The theoretical framework is based upon Social Constructionism, Postcolonial Theories and with an intersectional perspective. The recent critical research from The Official Report on power, integration and structural discrimination (Utredningen om makt, integration och strukturell diskriminering) is used as well as Foucault's theory of biopower which is discussed within the analysis.The study indicates that although integration often is addressed as a reciprocal process, it is still assumed that They should be integrated by Us. The present government's one-sided focus on employment has proved difficult for the employees to put into practise and when the responsibility of obtaining employment is based upon the individual alone, she/he becomes responsible for her/his own integration..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation Office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Det råder delade meningar om konsekvenserna av att arbeta i öppnakontorslandskap. Kommunikation och en bra laganda anses vara ettgrundläggande element i framgångsrika organisationer. Då användandet avöppna kontorslandskap ökat finns ett behov av forskning inom området.Syftet är att utifrån ett arbetspsykologiskt perspektiv undersökamedarbetarnas upplevelse av kontorslandskap med fokus på den verbalakommunikationen och lagandan mellan medarbetarna, detta genom åttadeltagare i Downs & Hazens (1977) Communication SatisfactionQuestionnaire samt semistrukturerade intervjuer. Respondenterna uppleveren öppen och positiv verbal kommunikation dock upplevs den även som ettstörningsmoment. Lagandan upplevs som stark och främjande av denindividuella och organisatoriska prestationen.

The aim of this study was to look at introduction for staff in a social service Office and the social workers experience off the first period at a new workplace. Qualitative interviews have been used as a method of investigating how social workers look at introduction in the workplace and how social workers have experience the first period at the workplace. The empirical material have been analysed by using the theory of Human Service Organizations, street-lever bureaucracy theory and theory concerning work environment. This papers first chapter presents the methodological preferences, the second chapter the theoretical perspective and the results of the study are presented in the third chapter followed by a discussion and ending comments in chapter four. My study showed that introduction is necessary in a complex organisation and could be a way to improve the social workers situation in social service organisations..

Datoranvändare nyttjar idag Internet i sitt dagliga arbete, webbapplikationer är vanligt förekommande vid detta arbete. Prestanda hos webbapplikationer (thin clients) är dock av många orsaker väldigt begränsad jämfört med rich clients, detta tillsammans med övriga begränsningar hos thin clients har medfört att en klienttyp som sammanfogar fördelarna hos rich clients med fördelarna hos thin clients blivit allt mer efterfrågad. Smart Clients bygger på en fusion mellan rich clients och thin clients, Smart Clients är ett relativt nytt koncept som utvecklats av Microsoft med utgångspunkten att klienter ska vara lätta att administrera och uppdatera. Samtidigt ska möjligheten att använda lokala resurser både i form av mjukvara och hårdvara finnas, för att effektivt hantera den beräkning, visualisering och lagring som klienten nyttjar. Slutligen bör en Smart Client dra nytta av funktionalitet hos servers för att ge användaren tillgång till aktuell information.

The purpose of this study was to examine and illustrate whether employed social workers, working with supplementary benefits at a social service Office, felt stressed. If so was the case, we wanted to investigate if this stress that they felt had any effect on their clients. This study was based on eight qualitative interviews, of which four was with social workers and four was with clients. For a better understanding of our results we used Karasek & Theorells demand-control-support model.The study reveals that the social workers do feel stressed, but they only do so in periods. They declare that they would like to have more time for their work assignments, the meetings with the clients in particulate.

The report aim to increase awareness of factors that have a major role whenremodelling an apartment building from the 1950s to Offices.The thesis can be used for future projects when remodelling apartments to Offices.The report can provide ideas and inspirations on how this can be done in aneffective way, ie . A way that does not require rebuilding the supporting structure,but only non bearing walls. The thesis also gives insight on the parts that will needto be supplemented from Boverket?s requirements in terms of accessibility,acoustic and fire requirements.The methods used in this thesis are literature studies, case study and sketch work.In the literature studies, the primary sources were Boverkets byggregler BBR, andArbetsmiljöverkets föreskrift AFS 2009:2 but other literature were also used. Theprimary items were chosen from the literature studies and they were furtheranalysed in the sketch work.

This project includes a small study of Västerås city's housing needs, and a proposal on theuse of the property 1:207, Lantmännens silo in the Eastern Harbour, Västerås.The project intends to produce a basic study of the useful systems for this rebuilding projectwith regards to sustainable development and energy saving light buildings.The end result, which consists of a detailed visualization of the proposal, intends to becomean iconic natural focus for the Eastern port of Västerås and an example of the use andadaptation of existing structures.The property must also link the eastern parts of Västerås with the center through anextension of Mälarleden.The work has been performed through literature studies, site visits, contacts with the City ofVästerås and by calculations.The proposal consists of architectural proposals drawings and visualizations.Furthermore, a suggestion is given of how the property can be used and fitted into theoverall plan for urban density development currently underway in the city of Västerås.Computer programs used have been Microsoft Office Excel, AutoCAD and ArchiCAD..

AbstractThe purpose of this thesis is to describe and analyse Europol. The research questions are:- How would increased powers for Europol impact on the cooperation between Europol and police authorities in EU-member states?- Which one of the two theories transactionalism and neofunctionalism can best create an understanding of Europol and its integration with the police of the member states?In so doing the study applies a qualitative method.Europol is the European Police Office and it was established through the Maastricht treaty in 1992 with the purpose of making the integration between police of the EU member states more efficient. In order for Europol to make integration between the police of member states more efficient it can be suggested that it needs for Europol to develop into having executive powers.One conclusion of this study is that Europol is an important tool for integration in the EU but there are at least three issues that are influencing the level of effectiveness in the integration work between the police of the member states; possible mistrust, that Europol has no executive powers and that it is voluntary for member states to participate in assisting Europol with information. Another conclusion is that Europol can be understood through an integration perspective when transactionalism and neofunctionalism are complementing each other..

The purpose with this essay was to analyse the view of parental leave in the public and private labour market. How does the economical compensation affect the parent's use of parental leave, with focus on the fathers "earmarked" months? Were there any differences in private companies and public organisations? We chose to look at past research and theories about father/men's usage of "60 day parental leave" from a point of gender and equality perspective. In regard to our questions we preformed qualitative, semi structural interviews. We picked people at random to interview at both private companies and public organisations that had or had not extra economical compensations except what the social insurance Office paid during parental leave.